Importing from Canada

What evidence do I/my exporter need to provide in order to claim preferential duty rates on imports from Canada? We have our commodity code, and we paid our exporters for a CETA permit…however we were still charged normal duty rates. What evidence counts as ‘proof of origin’? What evidence is needed to show they are a registered Canadian exporter?

Proof of origin for imports into the EU

Entitlement to preference duty is subject to the presentation of proof that the goods meet the rules of origin.

For imports into the EU under this agreement the proof of origin must be in the form of an ‘origin declaration’. This declaration must be provided on an invoice, or any other commercial document (excluding a Bill of Lading), describing the originating product in sufficient detail to enable its identification and should contain the Canadian exporter’s business number.

The text of the origin declaration can be found in Annex 2 of the Protocol on page 485.

To claim preference the proof of origin must be declared in box 44 of your CHIEF declaration using one of the document codes listed below:

  • N864 - invoice declaration or origin declaration made out by any exporter on the invoice or any other commercial document (excluding the Bill of Lading) for originating goods where the total value exceeds €6,000
  • U162 - Invoice declaration or origin declaration made out by an exporter on the invoice or any other commercial document (excluding the Bill of Lading) for originating goods where the total value is less than €6,000

These codes must be declared with a status code in the range used for N954 and the invoice and document reference number. See the UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations.

Box 36 must include a preference code in the 300 series and box 47c must be coded ‘A’.